Washington § 84.40.370 - Loss of exempt status — Valuation date — Extension on rolls.

Full text of Washington Revised Code of Washington § 84.40.370 — Loss of exempt status — Valuation date — Extension on rolls., with citation guidance and answers to common questions.

§ 84.40.370. Loss of exempt status — Valuation date — Extension on rolls.

(1) Except as provided in subsection (2) of this section, the assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed.
(2) For publicly owned property that loses its exempt status and becomes taxable, the assessor shall value and list such property as of the January 1st assessment date for the year of the status change in accordance with RCW 84.40.175.
(3) The assessor shall extend the taxes on the tax roll using the rate of percent applicable as if the property had been assessed in the previous year.
[ 2023 c 28 s 2; 2013 c 23 s 364; 1984 c 220 s 15; 1971 ex.s. c 44 s 4.]

Notes

Application—2023 c 28 ss 2 and 7-9: "Sections 2 and 7 through 9 of this act apply to taxes levied for collection in 2024 and thereafter." [ 2023 c 28 s 12.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 84.40.370

What does Revised Code of Washington § 84.40.370 cover?

Section 84.40.370 ("Loss of exempt status — Valuation date — Extension on rolls.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 84.40.370?

A common citation format is "Revised Code of Washington § 84.40.370" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 84.40.370 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.